LADIES BOOTS. WITH UPPERS OF SHEEPSKIN, AND SHEARING LINING. COVERING THE ABKLE AND PART OF THE CALF. MIDSOLE OF EVA. OUTER SOLE OF RUBBER.

THIS ITEM OF FOOTWEAR IS CLASSIFIED TO COMMODITY CODE 6405901000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR): GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6405. GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT (PACKAGING - SHOE BOX). GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640590. SECTION AND CHAPTER NOTES: SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR (CHAPTER 64 - 67). HARMONISED SYSTEM EXPLANATORY NOTES: HSEN NOTE 1 TO HEADING 6405 REFERS.